A study of the problems of collecting land and buildings in Trang Province

Abstract

This study of the problem of land and buildings collection in Trang Province. Have a purpose to study the general principles of land and buildings taxation in Trang Province. To study the problem of taxation Land and building in Trang Province And to study appropriate measures for the collection of land and buildings tax in Trang Province To find suitable ways to suggest amendments to the laws of Thailand to be more appropriate. The study found that The Land and Buildings Tax Act, according to the Land and Buildings Tax Act, B.E. 2019, is a land and building taxation law that repeals and replaces the original local maintenance tax and land and land tax that has been used for many decades. Objectives of the Land Tax Law That is, by adjusting the collection method to think at an up-to-date rate, collecting comprehensive taxes, not stealing, and reducing the use of the official's discretion, it cannot eliminate the original local tax law enforcement problem, since after considering that Land and Building Tax Law, specifically draft provisions on the nature of non-taxable property. Or provisions relating to the authority of local administrators to issue tax exemption or reduction announcements to the people There is unclear the provisions of the law. There are several legal interpretations such as the problem of interpreting the provisions on non-taxable property, land and buildings. In accordance with Draft Section 5 (3) and Section 5 (9), the issue of tax exemption or reduction under Draft Section 40 and the issue of exercising the discretion of local administrators in considering tax reduction or exemption under Draft Section 41. and Section 42, which does not clearly specify the scope of the judgment of the official